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Purpose – The purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report...
Purpose – This paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal...
Purpose – This paper attempts to investigate the relationships between the board of directors' characteristics and earnings management being a proxy of earnings quality in two separate countries, France and Canada. Specifically, it aims to investigate how certain contextual features affect...
Purpose – The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level on the internet;...
Purpose – The purpose of this paper is to examine if there exists a gender difference in overconfidence within an auditor population. Studies outside the accounting domain have found that men are more overconfident than women. It would be worthwhile to know if such a gender difference in...
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